Concepedia

Disclosure

Disclosure is a legal and regulatory mechanism within the broader category of information governance that requires entities to reveal material facts, data, or risks to stakeholders, regulators, or the public, thereby enabling transparency, accountability, and informed decision-making in contexts such as financial reporting, corporate conduct, environmental impact, and compliance.

8.5K

Publications

725.9K

Citations

13.3K

Authors

3.4K

Institutions

Publications per year

2017–2026

3.3K

Variants

Accounting Policies DisclosureForward-looking DisclosuresMaterial Events DisclosureRisk DisclosuresSegment Disclosures

Parents

Children

Publications

8.5K

False-Positive Psychology

Joseph P. Simmons, Leif D. Nelson, Uri Simonsohn · Psychological Science · 2011 · 6.7K citations

, , +17

Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting

Dan S. Dhaliwal, Oliver Zhen Li, Albert Tsang et al. · The Accounting Review · 2010 · 3.9K citations

, , +17

Disclosure level and the cost of equity capital.

Christine A. Botosan · The Accounting Review · 1997 · 3.6K citations

, , +15

Disclosure, Liquidity, and the Cost of Capital

Douglas W. Diamond, Robert E. Verrecchia · The Journal of Finance · 1991 · 3.5K citations

, , +17

Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis

Peter Clarkson, Yue Li, Gordon D. Richardson et al. · Accounting Organizations and Society · 2007 · 3.2K citations

, , +17

1–5 of 8.5K

Authors

13.3K

  1. KH
    Khaled Hussainey

    University of Portsmouth, United Kingdom

    73 publications · 5.9K citations

    38

    h-index

  2. RE
    Robert E. Verrecchia

    University of Pennsylvania, United States

    30 publications · 18.9K citations

    27

    h-index

  3. IS
    Isabel Sánchez

    Universidad de Salamanca, Spain

    25 publications · 4.2K citations

    25

    h-index

  4. DM
    Dennis M. Patten

    Illinois State University, United States

    25 publications · 8K citations

    23

    h-index

  5. NR
    Nicola Raimo

    Libera Università Maria SS. Assunta, Italy

    25 publications · 2K citations

    22

    h-index

1–5 of 13.3K

Institutions

3.4K

  1. University of Chicago

    Chicago, United States

    59 h-index

    120 publications

    29.3K citations

  2. University of Pennsylvania

    Philadelphia, United States

    56 h-index

    159 publications

    54.7K citations

  3. University of Michigan

    Ann Arbor, United States

    50 h-index

    118 publications

    13.8K citations

  4. University of Toronto

    Toronto, Canada

    48 h-index

    135 publications

    20.1K citations

  5. University of Washington

    Seattle, United States

    45 h-index

    114 publications

    15.6K citations

  6. National Bureau of Economic Research

    Cambridge, United States

    42 h-index

    120 publications

    11.7K citations

  7. Cornell University

    Ithaca, United States

    42 h-index

    97 publications

    10.5K citations

  8. Stanford University

    Stanford, United States

    40 h-index

    88 publications

    11.8K citations

1–8 of 3.4K

Venues

  1. Journal of Accounting Research

    JAR · 223 publications · 63.9K citations

    112

    h-index

  2. The Accounting Review

    202 publications · 44K citations

    98

    h-index

  3. SSRN Electronic Journal

    Repository · 957 publications · 47.1K citations

    98

    h-index

  4. Journal of Accounting and Economics

    133 publications · 37.4K citations

    78

    h-index

  5. Accounting Auditing & Accountability Journal

    70 publications · 21.3K citations

    57

    h-index

1–5